Act No. 77 / 1952 Coll.
Agricultural Tax Act
Valid
Effective from 22.12.1952
77.
Law
of 11 December 1952
on agricultural tax.
The National Assembly of the Czechoslovak Republic decided on the following Act:
A new agricultural tax is introduced in order to further develop agriculture and to promote the transition of small and medium-sized farmers to cooperative production with higher productivity.
Tax duty.
(1) Agricultural tax is subject to income from the agricultural economy, with the exception of income from the agricultural economy of the state socialist sector.
(2) The tax shall be imposed on persons (individuals and single agricultural cooperatives) who operate on their own or on the common account of the agricultural economy. It does not decide whether the agricultural holding is carried out on its own, hired or taken over under another legal relationship.
The agricultural economy is a summary of all the property items and rights which constitute the economic whole and serve on a permanent basis agriculture, forestry or pond farming as a principal purpose, with the exception of securities and savings deposits.
The operation of the farm shall include:
1. by-production where it is limited to the processing of products of its own holding;
2. the sale of products of its own agricultural holding;
3. secondary employment (boating, plowing for wages, friction of flax, etc.);
4. for single agricultural cooperatives, all other types of their activities.
The tax period.
The tax shall be calculated for each calendar year except as provided for in Paragraph 19 (2).
Dani received.
(1) The basis of the tax is income subject to tax. This income is calculated on the basis of average yield standards per hectare of agricultural land and the total area of all land eligible for agricultural cultivation belonging to the agricultural holding. However, the income generated by the land concerned in the cultivation of specific crops (crops) is calculated on the basis of the income actually achieved (cash and in kind).
(2) The average profitability standards shall be established annually by the government, on a proposal from the Minister for Finance and the Minister for Agriculture and Forestry, on the basis of the production area in which the agricultural economy lies, on the basis of the fertility of the land and taking into account the production tasks in plant and animal production.
(3) The types of special crops (crops), the range of taxpayers whose income from the cultivation of special crops (crops) is calculated on the basis of the income actually obtained, and the method of calculating the tax base is determined by the Minister for Finance in agreement with the Minister for Agriculture and Forestry.
The District National Committee may, on a proposal from the local national committee or on the basis of its own findings, increase the taxable income calculated on the basis of the average profitability standards by up to 30%, taking into account the taxpayer's exceptional income, in particular the income from the activities referred to in Section 4.
Tax assessment for self-employed farmers.
The total area of all land (Paragraph 6 (1)), according to the condition on 1 January of the year to which the tax is levied, is determined for the determination of the taxable income.
Tax rate.
Agricultural tax
| při základu daně | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| nad Kčs | do Kčs | ||||||||
| 20.000 | 2% | ||||||||
| 20.000 | 40.000 | 400 | Kčs | a | 2,5% | základu | přesahujícího | 20.000 | Kčs |
| 40.000 | 60.000 | 900 | ,, | a | 3% | ,, | ,, | 40.000 | ,, |
| 60.000 | 100.000 | 1.500 | ,, | a | 7% | ,, | ,, | 60.000 | ,, |
| 100.000 | 150.000 | 4.300 | ,, | a | 15% | ,, | ,, | 100.000 | ,, |
| 150.000 | 200.000 | 11.800 | ,, | a | 25% | ,, | ,, | 150.000 | ,, |
| 200.000 | 24.300 | ,, | a | 40% | ,, | ,, | 200.000 | ,, | |
Tax increases and reductions.
(1) Fees for childless persons are increased by 10% of the tax charged.
(2) Charges with two minor children are reduced by 15%, by 30% with three children and by 45% with four or more children, but not more than 6.000 CZK. The tax will be reduced only if another tax has not been reduced for the same reason.
(3) The District National Committee may, on its own or on the proposal of the Local National Committee, increase the tax levied on rural rich people by up to 30%.
Tax-free minimum.
Farmers who are dependent on their food and family exclusively on agricultural income shall not be tax-free unless the tax base exceeds 15 000 CZK.
Tax assessment of members of single agricultural cooperatives.
(1) For members of single agricultural cooperatives of the III and IV type, the share of the cooperative's joint management paid to them in cash or in kind by working unit is not subject to tax.
(2) The income-based tax on these members is the income from the fungi calculated in accordance with Article 6 (1) and with the members of the single agricultural cooperatives III. of the type of income paid to them in cash or in kind as compensation for land use with which members joined the cooperative. For the purposes of determining the tax to be paid on the basis of the turnover of the cereal, its assessment shall be determined on the basis of the state on 1 January of the year to which the tax is to be charged.
(3) Income in kind is valued at ransom prices.
(1) The tax shall be charged at the rates set out in Section 9. Paragraph 10 (1) and (2) shall apply mutatis mutandis.
(2) The members of the single agricultural cooperatives of the III. and IV. type shall not be tax measured unless they exceed the income tax (Section 12 (2)), together with the income paid to them under the labour units, of CZK 15.000.
(1) For members of single agricultural cooperatives of type I and type II, income from their agricultural holdings, including land which they have submitted to the cooperative for joint cultivation, is subject to tax.
(2) Dani's income is calculated in the manner set out in Paragraph 6 (1). The total area of land referred to in paragraph 1 shall be determined in accordance with the condition of 1 January of the year to which the tax is to be charged for the determination of the taxable income.
(3) The tax shall be determined by the rates set out in Section 9. A reduction of 10% of the tax charged shall be granted to members of single agricultural cooperatives of type II. Paragraphs 10 (1) and (2) and 11 shall apply mutatis mutandis.
(1) If during the year a farmer becomes a member of a single agricultural cooperative of a higher type, the instalments which have not yet reached the date of entry into that cooperative shall be recalculated as if it were a tax assessment to a member of a single agricultural cooperative of the type of which he has become a member.
(2) If a farmer ceases to be a member of a single agricultural cooperative during the year, he shall be charged the agricultural tax for that year as a self-employed farmer. In this case, the total area of all the land (Paragraph 6 (1)), which was divided by the single agricultural cooperative, is decisive for determining the taxable income.
Tax assessment to single agricultural cooperatives.
(1) For single agricultural cooperatives of the III and IV type, income corresponding to the size of all parcels jointly managed shall be subject to tax. The income from the members of the cooperative are taxed (Section 12 (2)).
(2) Dani's income is calculated in the manner set out in Paragraph 6 (1). In order to determine the taxable income, the total area of the parcels jointly managed shall be determined according to the condition as at 1 January of the year on which the tax is levied.
(3) The tax amounts to 2% of the tax base. A reduction of 50% of the tax charged shall be granted for two years to the single agricultural cooperatives which have adopted the operational rules of the III or IV type (model statutes of the single agricultural cooperatives).
(1) In the case of single agricultural cooperatives of type I and type II, income corresponding to the size of the parcels grown together shall be subject to tax which the cooperatives have acquired for cultivation other than from their members. The income from the land transferred to the cooperative by its members for joint cultivation is taxed on the individual members of the cooperative (§ 14).
(2) Dani's income is calculated in the manner set out in Paragraph 6 (1). The total area of land referred to in the first sentence of paragraph 1 shall be determined in accordance with the condition of 1 January of the year to which the tax is levied.
(3) The tax amounts to 3% of the tax base. A 10% discount shall be granted to single agricultural cooperatives of type II.
For single agricultural cooperatives that adopt higher-type operating rules during the year, instalments which have not yet reached the date of adoption of the higher-type operating rules shall be recalculated as if they were a tax assessment to a single agricultural cooperative of the type which the operating rules adopted.
Common provisions.
Confession.
(1) With the exception of members of single agricultural cooperatives of the III and IV type, each person to whom the agricultural tax is to be charged must submit, by 31 January each year, to the Financial Department of the Council of the County National Committee concerned a declaration of all the circumstances relevant to the assessment of the tax for the current year. In addition, anyone who is invited to submit a confession by the Financial Department of the Council of the District National Committee shall be required to submit a confession.
(2) Members of single agricultural cooperatives of the III and IV type are required to submit an agricultural return only for the year following the year in which they became members of the cooperative. The first assessment on the basis of this declaration shall be valid without the submission of the declaration and for the following years, unless changes occur in the circumstances relevant for the assessment. If such changes occur, the members of such cooperatives shall be required to submit a return by 31 January of the year following the change. The provisions of the preceding sentences shall apply mutatis mutandis to members of single agricultural cooperatives of the III. and IV. type to whom a tax has been levied on the basis of a return for 1956; For the next few years, the measurements for this year apply.
(3) If the taxpayer does not submit the return on time, the tax may be increased by up to 10%.
Notification of the tax rules.
(1) The district national committee shall inform the taxpayers living in the district of the same local national committee by means of a collective list through the local national committee of the tax assessment.
(2) The list shall be unloaded by the local national committee within 7 days of reaching public consultation.
Pay tax.
(1) The taxpayer shall itself calculate the tax and pay it to the Financial Department of the Council of the relevant District National Committee in three instalments, namely 20% of the tax by 31 March, 30% by 31 July and 50% by 30 November of the current year. If there is no tax of more than 100 CZK, the taxpayer shall pay the full tax by 31 March of the current year.
(2) If the taxpayer has been informed of the interpretation of the statutory list on the assessment of the tax, he shall be obliged to pay the tax payments according to the way the tax has been levied on him.
(3) The tax increase pursuant to Paragraph 19 (3) shall be due within 45 days of the date of unloading of the statutory list.
(4) If the tax has not been paid on time, the taxpayer shall pay a periodic penalty payment of 5% of the arrears of the tax with the facilities established on 31 March, 31 July and 30 November.
Silence.
(1) The tax cannot be levied and enforced after three years from the end of the calendar year in which the taxpayer was obliged to submit the VAT return.
(2) Where a measure or recovery operation is carried out, the limitation period shall run again from the end of the calendar year in which the taxpayer was informed of the act.
An appeal.
(1) Until the tax assessment, a written appeal may be made to the District National Committee within 45 days of the date of unloading of the statutory list.
(2) The appeal is definitively decided by the Regional National Committee. If the legal question is not met and the appeal is fully appealed, it shall be definitively decided by the District National Committee, unless the taxable amount exceeds CZK 250,000.
Final provisions.
Power.
(1) The Government may grant tax relief to single agricultural cooperatives, to taxpayers in certain areas, to certain other groups of taxpayers and to relief for damage caused by natural disasters.
(2) Ministry of Finance:
1. may take measures to prevent irregularities and hardness which could arise from this law;
2. Is hereby authorised to adjust the procedure relating to that tax;
3. issue the provisions necessary for the implementation of this law.
Starting in 1953, Act No. 49 / 1948 Coll., on Agricultural Tax is hereby repealed.
This Act shall take effect on the date of its publication and shall apply for the first time to the agricultural tax in 1953; it shall be carried out by the Minister of Finance in agreement with the Minister for Agriculture and other participating members of the Government.
Gottwald v. r.
Dr John v. r.
Zaporocký v. r.
Cable v. r.
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Regulation Information
| Citation | Act No. 77 / 1952 Coll., on Agricultural Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.12.1952 |
|---|---|
| Effective from | 22.12.1952 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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